Atestasi : Jurnal Ilmiah Akuntansi
Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. This journal the purpose as a place to accommodate ideas, reviews, and scientific studies and as a channel of information for the development and construction of science in the field of accounting, including management accounting, public sector accounting, auditing, taxation, sharia accounting, behavioral accounting, financial accounting, and accounting information systems. Open Access- All articles published in Atestasi: Jurnal Ilmiah Akuntansi are published Open Access under a CC BY 4.0 license. The languages used in this journal are Indonesian and English.
Articles
363 Documents
<![CDATA[Does Tax Avoidance Make Do Earning Opacity? ]]>
<![CDATA[Andi Arman]]>;
<![CDATA[Mira Mira]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i1.168
<![CDATA[This study examines and analyzes the effect of earning opacity on tax avoidance with leverage and company size as control variables in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research with an approach explanatory research involving 42 companies from 187 companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in 2017-2019. Determination of the sample using a purposive sampling technique. The data in this study were collected using literature study and documentation study methods. Furthermore, the data were analyzed using descriptive statistical methods, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression, determination test, and hypothesis test (t-test). The results showed that earning opacity hurts tax avoidance and is proven to be significant. This is because the company is less likely to minimize the tax burden. After all, the company no longer needs to carry out or take advantage of existing tax regulatory loopholes to minimize tax burden because its profit information has been obscured by management. Furthermore, the earning opacity carried out by company management is behavior opportunistic to maximize individual profits so that it is believed that there is less tax avoidance. This is because tax avoidance is done for the benefit of the company.]]>
<![CDATA[Several Factors Affecting Audit Judgment with Moral Reasoning Moderation ]]>
<![CDATA[Rustan Rustan]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i1.169
<![CDATA[The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.]]>
<![CDATA[Impact of Cash Flow and Dividend Policy on Manufacturing Firm Value ]]>
<![CDATA[Ansir Launtu]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i1.170
<![CDATA[A cash flow statement is a report showing how running, spending, and funding activities impact cash over an accounting period. In addition to cash flow, the dividend policy determines whether the company's earnings will be paid as dividends to investors or retained for reserve funds to support future investments. Firm value is the price a prospective buyer willing to pay if the business is sold. The research objective was to evaluate the impact of cash flow and dividend policies on firm value in Indonesian-listed manufacturing companies (BEI). The research tool used is multiple regression analysis techniques to evaluate the linear relationship between two or more independent variables and the dependent variable. The results showed a small effect of cash flow and dividend policies on firm valuation. Meanwhile, cash flow and dividend strategies have a strong and important effect on firm valuation]]>
<![CDATA[Mosque Transparency under Frame Qur'an Surah At Taubah Verse 18: Analysis at the Mosque of Jogokariyan ]]>
<![CDATA[Dessy Ekaviana]]>;
<![CDATA[Iwan Triyuwono]]>;
<![CDATA[Ali Djamhuri]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v4i1.173
<![CDATA[The purpose of this study is to formulate accountability policies at the Jogokariyan Mosque. The research was conducted using the Islamic ethnomethodology scheme. Via interviews with several Jogokariyan mosque takmirs, the information was collected. Direct observation is also performed so that the requisite data can be thoroughly obtained. The results of the exploration show four ways in which the takmir of the Jogokariyan Mosque performs accountability practices: 1) ensuring the best for the mosque's needs; 2) providing special needs facilities for pilgrims; 3) accommodating the fulfillment of congregational worship in Maliyah; and 4) providing social security for the community. In the four phases, mutual value is included. As mentioned in verse 18 of QS At-Taubah, the adoption of accountability practices in these four ways is based on the spirit of the prosperity of the mosque. In order to receive the happiness of Allah, the takmir of the Jogokariyan Mosque uses the entire course of transparency training]]>
<![CDATA[Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak ]]>
<![CDATA[Endang Winarsih]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v1i1.174
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh sistem perpajakan, kualitas pelayanan dan terdeteksinya kecurangan terhadap penggelapan pajak. Penelitian ini dilakukan pada kantor Pelayanan Pajak Pratama Makassar Selatan. Metode penarikan sampel menggunakan teknik Acidental Sampling, dan ditentukan dengan menggunakan rumus Slovin. Jumlah sampel penelitian sebanyak 100 orang. Pengumpulan data dilakukan dengan melakukan penyebaran kuesioner kepada seluruh responden. yang Metode analisis yang digunakan adalah analsisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan dan parsial variabel sistem perpajakan, kualitas pelayanan dan terdeteksinya kecurangan memiliki pengaruh negatif terhadap penggelapan pajak]]>
<![CDATA[The Effect Of TQM and Budget Participation On Managerial Performance In Corporate Manufacturing In Industrial Area Makassar ]]>
<![CDATA[Muhammad Nasrun]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v1i1.175
<![CDATA[Penelitian ini menganalisis TQM dan partisipasi anggaran yang berpengaruh terhadap kinerja manajerial. Penelitian ini bertujuan untuk menganalisis pengaruh total quality management (fokus pada pelanggan, perbaikan sistem secara berkesinambungan, pendidikan dan pelatihan, serta keterlibatan dan pemberdayaan karyawan) terhadap kinerja manajerial pada perusahaan Pabrikan di Kawasan Industri Makassar; dan menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial pada perusahaan Pabrikan di Kawasan Industri Makassar. Penelitian ini dilaksanakan pada Perusahaan Pabrikan, Kawasan Industri Makassar. Responden penelitian ini adalah General Manajer perusahaan. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan kuesioner. Data dianalisis dengan regresi berganda. Hasil penelitian menunjukkan total quality management yang diproksi oleh fokus pada pelanggan, perbaikan sistem secara berkesinambungan, pendidikan dan pelatihan, keterlibatan dan pemberdayaan karyawan serta partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja manajerial. Fokus pada pelanggan merupakan variabel yang paling dominan berpengaruh terhadap kinerja manajerial.]]>
<![CDATA[Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor ]]>
<![CDATA[Parmin Ishak]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v1i1.176
<![CDATA[Penelitian ini bertujuan untuk mengukur pengaruh langsung dan pengaruh tidak langsung perilaku etis auditor dan kinerja auditor ditinjau dari independensi auditor, emotional intelligence, dan spiritual intelligence pada Inspektorat dan BPKP Provinsi Gorontalo. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Sampling total dan ditentukan sampel sebanyak 107 auditor. alat analisis yang digunakan adalah IBM SPSS V24. Data dikumpulkan melalui kuesioner yang disebarkan secara langsung kepada kepada responden. Hasil penelitian ini menemukan bahwa Secara parsial ditemukan bahwa variabel independensi auditor dan Emotional Intelligence berpengaruh secara signifikan terhadaap perilaku etis auditor, namun variabel spritual intelligence tidak memberikan pengaruh yang signiifkan terhadap perilaku etis auditor dan pengaruhnya pun negatif. variabel independensi auditor dan Emotional Intelligence tidak berpengaruh secara signifikan terhadap kinerja auditor. Sedangkanv ariabel spritual intelligence dan perilaku etis auditor yang memberikan pengaruh yang signifikan terhadap kinerja auditor.]]>
<![CDATA[Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian ]]>
<![CDATA[Ummy Kalsum]]>;
<![CDATA[Muhammad Nur]]>;
<![CDATA[Rince Tambunan]]>;
<![CDATA[La Ode Hamida]]>;
<![CDATA[Rahmatia Rahmatia]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i1.185
<![CDATA[This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.]]>
<![CDATA[Pengaruh Profesionalisme Akuntan Pendidik, Kecerdasan Emosional dan Metode Pembelajaran Terhadap Pemahaman Akuntansi ]]>
<![CDATA[Suryanti Suryanti]]>;
<![CDATA[Eka Ariaty Arfah]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v2i1.187
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pemahaman mahasiswa tentang akuntansi. Penelitian initermasuk jenis penelitian kuantitatif untuk menganalisis pengaruh variabel dependen yang terdiri dari variabel profesionalisme akuntan pendidik, kecerdasan emosional dan metode pembelajaran terhadap pemahaman akuntansi. Lokasi penelitian yang dipilih dalam penelitian ini adalah STIE Wira Bhakti Makassar, Sulawesi Selatan. Populasi dalam penelitian ini adalah mahasiswa jurusan akuntansi yang masih aktif di STIE Wira Bhakti Makassar. Metode analisis data yang digunakan adalah regresi berganda dengan bantuan perangkat lunak SPSS for windows. Hasil penelitian menemukan variabel profesionalisme akuntan pendidik dan metode pembelajaran tidak berpengaruh terhadap pemahaman akuntansi mahasiswa sedangkan variabel kecerdasan emosional berpengaruh terhadap pemahaman akuntansi mahasiswa di STIE Wira Bhakti Makassar.]]>
<![CDATA[Pengaruh Kebijakan Keuangan Dan Tata Kelola Terhadap Pertumbuhan Perusahaan ]]>
<![CDATA[Muhammad Nurdin]]>;
<![CDATA[Muhammad Yasin Noor]]>;
<![CDATA[Sudirman Sudirman]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v2i1.188
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan keuangan dan tata kelola terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan industri manufaktur yang tercatat di bursa efek Indonesia sebanyak 100 perusahaan. Sampel dalam penelitian ini adalah 20 perusahaan industri manufaktur berdasarkan pengelompokan dalam Indonesia Capital Market Directory (ICMD) yang menerbitkan laporan keuangannya secara kontinu selama empat tahun berturut-turut pada tahun 2013 sampai dengan Tahun 2017. Simpulan dari penelitian ini adalah keputusan investasi mempunyai pengaruh positif dan signifikan terhadap pertumbuhan perusahaan. Keputusan pendanaan dan tata kelola mempunyai pengaruh negatif dan tidak signifikan terhadap pertumbuhan perusahaan. Kebijakan deviden mempunyai pengaruh positif dan tidak signifikan terhadap pertumbuhan perusahaan.]]>
